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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter III: Other duties and taxes | Section 0I bis: Tax on the market value of real estate owned in France by legal entities | Article 990 G of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter III: Other duties and taxes
        Section 0I bis: Tax on the market value of real estate owned in France by legal entities

Article 990 G of the French General Tax Code

Article 990 G of the French General Tax Code

November 7, 2023
5:58 pm

The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.

Original in French 🇫🇷

Article 990 G

La taxe prévue à l’article 990 D n’est pas déductible pour l’assiette de l’impôt sur le revenu ou de l’impôt sur les sociétés.

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